Costing

This manual provides readers with a thorough understanding of the theory and practice of cost accountancy. The first part of the book deals with the analysis and gathering of costs and the second part examines the use of cost information for planning, control and decision-making.

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This manual provides readers with a thorough understanding of the theory and practice of cost accountancy. It is divided into two parts. The first part deals with the analysis and gathering of costs and covers objectives, principles, techniques and methods. The second part examines the use of cost information for planning, control and decision-making. Throughout, theories are illustrated with practical examples and the various aspects of costing are explained in relation to each other. The book contains exercises for students to use to test themselves, questions from professional examinations and examples from real businesses for students to work on with answers provided in the text. "Costing" is suitable for students taking undergraduate or professional courses in cost accounting. It is also suitable for practising managers who wish to gain a knowledge of the subject.